HB 3045: Gerdes Bill Erases Franchise Tax For Spaceport Firms With Defense Deals

Caption

relating to a franchise tax exemption for corporations operating a spaceport for certain national defense purposes.

Summary

Run one FAA spaceport, hold one defense launch deal, and all your business goes franchise-tax-free!

The bill fully exempts a corporation from the Texas franchise tax if it runs a spaceport approved by the Federal Aviation Administration and holds a Department of Defense contract for spaceflight or launch services. It reaches only the few companies that meet both tests. Those companies stop paying franchise tax on reports due on or after September 1, 2025, on all their business, not just the defense work.

Labels

Labels: GOT HALFWAY. Passed the House on May 8, 2025. Died in the Senate: never got out of the Finance committee.

Receipt

The receipt

89R-HB3045 · 2025-02-19

SOLD BY

Rep. Stan GerdesRHouse 17

Rep. Pat CurryRHouse 56

+ 4 coauthors

ITEM

relating to a franchise tax exemption for corporations operating a spaceport for certain national defense purposes.

WHAT IT DOES

Run one FAA spaceport, hold one defense launch deal, and all your business goes franchise-tax-free!

The bill fully exempts a corporation from the Texas franchise tax if it runs a spaceport approved by the Federal Aviation Administration and holds a Department of Defense contract for spaceflight or launch services. It reaches only the few companies that meet both tests. Those companies stop paying franchise tax on reports due on or after September 1, 2025, on all their business, not just the defense work.

CERTIFIED SCAM CHARGES

[x] PITCH: CORPORATE WELFARE

SOLD AS

…“seeks to strengthen Texas' role in the commercial space sector and enhance national security by providing a franchise tax exemption for corporations that operate certain spaceports”

Background and purpose, committee bill analysis, House committee report version (H)

ACTUALLY

“A corporation is exempted from the franchise tax”…

Bill text, House committee report version (H)

The committee analysis sells the full tax exemption for one industry as a benefit to Texas and national security, while the text simply removes the tax for qualifying corporations.

TOTAL

Net to General Revenue · FY 2026$0

LBB estimate, flow · fiscal note version H · ( ) = negative · source

Sources

Fiscal note · version H · April 27, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB3045, Committee Report 1st House, Substituted: an impact of $0 through the biennium ending August 31, 2027. Additionally, the bill will have a direct impact of a revenue loss to the Property Tax Relief Fund of ($2,920,000) for the 2026-27 biennium. Any loss to the Property Tax Relief Fund must be made up with an equal amount of General Revenue to fund the Foundation School Program.

First year · FY 2026 · $0

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

Feb 19, 2025Filed
Mar 20, 2025Read first time
Mar 20, 2025Referred to Ways & Means
Apr 7, 2025Scheduled for public hearing on . . .
Apr 7, 2025Considered in public hearing
Apr 7, 2025Testimony taken/registration(s) recorded in committee
Apr 7, 2025Left pending in committee
Apr 24, 2025Considered in formal meeting
Apr 24, 2025Committee substitute considered in committee
Apr 24, 2025Reported favorably as substituted
Apr 30, 2025Comte report filed with Committee Coordinator
Apr 30, 2025Committee report distributed
May 1, 2025Committee report sent to Calendars
May 5, 2025Considered in Calendars
May 7, 2025Placed on General State Calendar
May 7, 2025Read 2nd time
May 7, 2025Passed to engrossment
May 7, 2025Record vote RV#1692
May 7, 2025Statement(s) of vote recorded in Journal
May 8, 2025Read 3rd time
May 8, 2025Passed
May 8, 2025Record vote RV#1802
May 8, 2025Statement(s) of vote recorded in Journal
May 8, 2025Reported engrossed
May 8, 2025Received from the House
May 12, 2025Read first time
May 12, 2025Referred to Finance

FILED UNDER

CORPORATE WELFARE

THE TEXT

“A corporation is exempted from the franchise tax”…

Bill text, House committee report version (H)

The bill gives a full franchise tax exemption to spaceport operators with Defense Department launch contracts as an industry incentive.

Certified scam

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Stan Gerdes

Donors

Texans for Lawsuit Reform PAC$316K Dustin Burrows Campaign$89K Texas Conservative Majority PAC$68K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 30, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$316,248.00

Texans for Lawsuit Reform PAC

$316,248.00

Cash: $220,000.00
Paid by others: $96,248.00
Total: $316,248.00

advertising $74,698.00polling $21,550.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 25, 2025 to Sep 29, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101010282, 101029052, 101035831, 101036569, 101070133.

Dustin Burrows Campaign$88,800.00

Dustin Burrows Campaign

$88,800.00

Cash: $75,000.00
Paid by others: $13,800.00
Total: $88,800.00

polling $13,800.00

Also funds 39 other sitting lawmakers.

Derived recipient stock · Sep 13, 2025 to Sep 23, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Team

Sources

Derived itemized flow · Dec 29, 2025 to Jan 26, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101029052, 101035831, 101036569.

Texas Conservative Majority PAC$67,750.00

Texas Conservative Majority PAC

$67,750.00

Cash: $25,000.00
Paid by others: $42,750.00
Total: $67,750.00

canvassing $35,000.00polling $7,750.00

Also funds 42 other sitting lawmakers.

Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Feb 13, 2026 to Feb 20, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101036569.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texans for Lawsuit Reform PAC

$316,248.00

Cash: $220,000.00
Paid by others: $96,248.00
Total: $316,248.00

advertising $74,698.00polling $21,550.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 25, 2025 to Sep 29, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101010282, 101029052, 101035831, 101036569, 101070133.

×

Dustin Burrows Campaign

$88,800.00

Cash: $75,000.00
Paid by others: $13,800.00
Total: $88,800.00

polling $13,800.00

Also funds 39 other sitting lawmakers.

Derived recipient stock · Sep 13, 2025 to Sep 23, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Team

Sources

Derived itemized flow · Dec 29, 2025 to Jan 26, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101029052, 101035831, 101036569.

×

Texas Conservative Majority PAC

$67,750.00

Cash: $25,000.00
Paid by others: $42,750.00
Total: $67,750.00

canvassing $35,000.00polling $7,750.00

Also funds 42 other sitting lawmakers.

Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Feb 13, 2026 to Feb 20, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101036569.

Votes2

House May 8, 2025

Yea: 70
Nay: 69
Present, not voting: 2
Absent: 9
Excused: 0

Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 1802

The roll of those voting yea and nay was again called and the verified vote resulted, as follows (Record 1802): 70 Yeas, 69 Nays, 2 Present, not voting.

Published stock of positions for this vote, except where marked derived.

Yea: 70 (published)
Nay: 69 (published)
Present, not voting: 2 (published)
Absent: 9 (derived from named list)
Excused: 0 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

House May 7, 2025

Yea: 76
Nay: 61
Present, not voting: 3
Absent: 7
Excused: 3

Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 1692

CSHB 3045 was passed to engrossment by (Record 1692): 76 Yeas, 61 Nays, 3 Present, not voting.

Published stock of positions for this vote, except where marked derived.

Yea: 76 (published)
Nay: 61 (published)
Present, not voting: 3 (published)
Absent: 7 (derived from named list)
Excused: 3 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Witnesses6

For: 3
Against: 1
On: 2

Names

For

SpaceX1 registration
Texas Association of Manufacturers1 registration
Texas Public Policy Foundation1 registration

Against

Self1 registration

On

Texas Comptroller of Public Accounts2 registrations

Sources

6 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Fiscal

Net to General Revenue · FY 2026$0

LBB estimate, flow · fiscal note version H · ( ) = negative · source

Sources

Fiscal note · version H · April 27, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB3045, Committee Report 1st House, Substituted: an impact of $0 through the biennium ending August 31, 2027. Additionally, the bill will have a direct impact of a revenue loss to the Property Tax Relief Fund of ($2,920,000) for the 2026-27 biennium. Any loss to the Property Tax Relief Fund must be made up with an equal amount of General Revenue to fund the Foundation School Program.

First year · FY 2026 · $0

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Adversarial review by claude-opus-5-5 at high effort: Certified scam.

Confirming read by claude-fable-5-1 at high effort: Certified scam.

Opus 5.5 reviewed the candidate before Fable's confirmation read.

Analysis of text version H by claude-fable-5-1, Oct 22, 2026, against the published rubric.

Sources

Texas House · Filed Feb 19, 2025

05/12/2025 S Referred to Finance

Texas Legislature Online · Introduced · House Committee Report · Engrossed

Data snapshot Nov 2, 2026 at 7:17 AM CST. Grades, charges, quotes and corrections follow the published record.

Coauthors

Greg BonnenRHouse 24

Benjamin BumgarnerRHouse 63

Will MetcalfRHouse 16

Carl H. TepperRHouse 84

Companion

SB 1731 by Hinojosa, Adam (identical)

Subjects

Corporations & Associations

Taxation--Franchise

SPACEPORTS

Text

The text as introduced · 153 words

89R9103 CJD-D

By: Gerdes
H.B. No. 3045

A BILL TO BE ENTITLED

AN ACT

relating to a franchise tax exemption for corporations operating a

spaceport for certain national defense purposes.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter B, Chapter 171, Tax Code, is amended

by adding Section 171.089 to read as follows:

Sec. 171.089. EXEMPTION-SPACEPORT USED FOR NATIONAL

DEFENSE PURPOSES. A corporation is exempted from the franchise tax

if the corporation operates a spaceport:

(1) licensed by the Federal Aviation Administration;

and

(2) that is critical to the performance of a contract

between the corporation and the United States Department of Defense

to provide spaceflight or launch services to that department.

SECTION 2. The change in law made by this Act applies only

to a report originally due on or after the effective date of this

Act.

SECTION 3. This Act takes effect September 1, 2025.

Verdict: Certified scam

The receipt

SOLD BY

ITEM

WHAT IT DOES

CERTIFIED SCAM CHARGES

TOTAL

HISTORY

Donors

Texans for Lawsuit Reform PAC

Dustin Burrows Campaign

Texas Conservative Majority PAC

Texans for Lawsuit Reform PAC

Dustin Burrows Campaign

Texas Conservative Majority PAC

House May 8, 2025

House May 7, 2025

For

Against

On

Companion